North Dakota exempts from local property taxes any locally-assessed* solar, wind, or geothermal energy device serving a new or existing building or structure. These systems may be designed to provide heating or cooling or to produce mechanical power, or any combination of these, or to store any of these. Stand-alone systems and systems that are part of conventional systems are eligible. For solar, wind, or geothermal systems that are part of a conventional energy system, only the renewable energy portion of the total system is eligible. This exemption is applied only during the 5-year period following installation. To apply for

Delaware Green Energy Funds

The Delaware Green Energy Fund was created in 1999 as the part of the deregulation of Delaware's electric utilities. Under Title 26 Delaware Code § 363, the Renewable Energy Portfolio Standards Act, any electric company or cooperative may exempt itself from the states renewable portfolio standard by contributing to the states Green Energy Fund or by creating its own independent Green Energy Fund. The Green Energy Fund is to be used in support of energy efficiency technologies, renewable energy technologies, or demand side management programs, into which it shall make payments of at least $0.178 for

Renewable energy systems which serve a commercial or industrial building or irrigation system are exempt from property taxes. Qualified equipment includes solar, wind, geothermal, solid waste and hydroelectric systems used to heat or cool a building, heat or cool water used by a building, or generate electricity used by the building. S.B. 426 of 2011 clarified that a system installed on one or more buildings and supplying energy to adjacent buildings or an irrigation system in an agricultural operation is eligible for the exemption.  This exemption applies for all years following installation.

The renewable energy property tax exemption cannot be

Connecticut’s 1998 electric restructuring legislation established the Renewable Energy Investment Fund.*  The Renewable Energy Investment Fund was later renamed the Clean Energy Fund, which the Clean Energy Finance and Investment Authority (CEFIA)** -- a quasi-governmental investment organization -- was given the authority to administer. In operation since 2000, the Clean Energy Fund has aimed to develop, invest in, and promote, sustainable energy sources. A surcharge on Connecticut ratepayers' utility bills provides the funding for the Clean Energy Fund, and the charge currently stands at "not less than" $0.001 per kWh (1 mill per kWh).

CEFIA was given a significant amount

Montana's property tax exemption for recognized non-fossil forms of energy generation and low emission wood or biomass combustion devices may be claimed for 10 years after installation of the property. The exemption is allowed for up to $20,000 in value for single-family residential dwellings and up to $100,000 in value for multi-family residential dwellings or non-residential structures. This property is class 4 property and otherwise would be taxed on 2.54% of assessed value in tax year 2013 and 2.47% in tax years after 2013.

Recognized forms of energy generation include solar photovoltaics, passive solar, wind, solid waste, decomposition of organic

All real and personal property of wind energy systems are exempt from the state's property tax, except for the land on which the wind energy system is located. Under H.B. 3167, beginning with taxes payable in 2015, personal property consisting of solar energy generating systems is exempt from property taxation, but the real property (i.e., the land on which the solar energy generating system is located) is still subject to property tax. Wind and solar energy production taxes have replaced more typical forms of property tax.

Wind

In lieu of a property tax on large wind-energy electricity generating

Massachusetts offers a corporate income tax deduction for (1) any income -- including royalty income -- received from the sale or lease of a U.S. patent deemed beneficial for energy conservation or alternative energy development by the Massachusetts Department of Energy Resources, and (2) any income received from the sale or lease of personal or real property or materials manufactured in Massachusetts and subject to the approved patent. The deduction is effective for up to five years from the date of issuance of the U.S. patent or the date of approval by the Massachusetts Department of Energy Resources, whichever expires

In Massachusetts, businesses may deduct from net income, for state excise tax purposes, expenditures paid or incurred from the installation of any "solar or wind powered climate control unit and any solar or wind powered water heating unit or any other type unit or system powered thereby," including labor expenditures. The installation must be located in Massachusetts and used exclusively in the business or trade of the business. Certain criteria must be met, see the Massachusetts Department of Revenue guidance for more information.

Furthermore, a system or unit that qualifies for this deduction will not be taxed under the tangible

Massachusetts law exempts any "solar or wind powered climate control unit and any solar or wind powered water heating unit or any other type unit or system powered thereby," that qualifies for the state's excise tax deduction for these systems from the tangible property measure of the state's corporate excise tax. The exemption is in effect for the length of the system's depreciation period. 

Note: For information about what constitutes the corporate excise tax, please visit the official Massachusetts website.

Massachusetts law provides that solar energy systems and wind energy systems used as a primary or auxiliary power system for the purpose of heating or otherwise supplying the energy needs of taxable property are exempt from local property tax for a 20-year period.* Hydropower facilities are also exempt from local property tax for a 20-year period if a system owner enters into an agreement with the city or town to make a payment (in lieu of taxes) of at least 5% of its gross income in the preceding calendar year.

This incentive applies only to the value added to a